[1]
B. Porter, J. Simon, and D. J. Hatherly, Principles of external auditing, Fourth edition. Hoboken, New Jersey: John Wiley & Sons, 2013.
[2]
M. J. Pratt and K. V. Peursem, ‘Towards a conceptual framework for auditing’, Accounting Education, vol. 2, no. 1, pp. 11–32, Mar. 1993, doi: 10.1080/09639289300000002.
[3]
M. Power and Demos (Organization : London, England), The audit explosion, vol. no. 7. London: Demos, 1994.
[4]
‘ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK)’. [Online]. Available: https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200_Revised-June-2016.pdf
[5]
R. K. Hurtt, H. Brown-Liburd, C. E. Earley, and G. Krishnamoorthy, ‘Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research’, AUDITING: A Journal of Practice & Theory, vol. 32, no. Supplement 1, pp. 45–97, May 2013 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781467&site=ehost-live
[6]
‘ISA 300: Planning an Audit of Financial Statements’. [Online]. Available: https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300_Revised-June-2016.pdf
[7]
‘ISA 315: Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment’. [Online]. Available: https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315_Revised-June-2016.pdf
[8]
M. W. Nelson, ‘A Model and Literature Review of Professional Skepticism in Auditing’, AUDITING: A Journal of Practice & Theory, vol. 28, no. 2, pp. 1–34, Nov. 2009 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53491133&site=ehost-live
[9]
‘ISA 320: Materiality in Planning and Performing an Audit’. [Online]. Available: https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320_Revised-June-2016.pdf
[10]
‘Gateshead Housing Association Audit Strategy’. [Online]. Available: https://www.gatesheadhousing.co.uk/wp-content/uploads/2014/04/Item-05-External-Audit-Strategy-and-Planning-Memorandum-13141.pdf
[11]
‘Banishing bias’. [Online]. Available: http://www.accaglobal.com/content/dam/ACCA_Global/Technical/audit/pi-banishing-bias-prof-scepticism.pdf
[12]
B. E. Christensen, R. J. Elder, and S. M. Glover, ‘Behind the Numbers: Insights into Large Audit Firm Sampling Policies’, Accounting Horizons, vol. 29, no. 1, pp. 61–81, Mar. 2015 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=101149603&site=ehost-live
[13]
‘ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment’. [Online]. Available: https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315-Revised-June-2016_final.pdf
[14]
‘ISA 530, Audit Sampling’. [Online]. Available: https://www.frc.org.uk/getattachment/d4de8d94-03d9-49b9-8a6d-045864b75494/ISA-(UK)-530_final.pdf
[15]
‘ISA 500, Audit Evidence’. [Online]. Available: https://www.frc.org.uk/getattachment/ce79310d-f902-43ea-81e3-7e3f834119e4/ISA-(UK)-500_final.pdf
[16]
H. Brown-Liburd, H. Issa, and D. Lombardi, ‘Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions’, Accounting Horizons, vol. 29, no. 2, pp. 451–468, Jun. 2015 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live
[17]
M. S. Beasley, J. V. Carcello, D. R. Hermanson, and T. L. Neal, ‘The Audit Committee Oversight Process’, Contemporary Accounting Research, vol. 26, no. 1, pp. 65–122, Apr. 2009, doi: 10.1506/car.26.1.3.
[18]
‘FRC Combined Code 2018’. [Online]. Available: https://www.frc.org.uk/getattachment/88bd8c45-50ea-4841-95b0-d2f4f48069a2/2018-UK-Corporate-Governance-Code-FINAL.PDF
[19]
The Financial Reporting Council, ‘The UK Approach to Corporate Governance’. The Financial Reporting Council, 2010 [Online]. Available: https://www.frc.org.uk/search?searchtext=The+UK+Approach+to+Corporate+Governance+2010&searchmode=anyword
[20]
A. Habib and H. Jiang, ‘Corporate governance and financial reporting quality in China: A survey of recent evidence’, Journal of International Accounting, Auditing and Taxation, vol. 24, pp. 29–45, 2015, doi: 10.1016/j.intaccaudtax.2014.12.002.
[21]
‘Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Criti...’, Accounting Review, 2016 [Online]. Available: http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=117433153&site=ehost-live
[22]
‘Audit Reporting for Going-Concern Uncertainty: A Research Synthesis.’, Auditing: A Journal of Practice & Theory, 2013 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781475&site=ehost-live
[23]
‘The Auditor’s Going-Concern Opinion as a Communication of Risk.’, Auditing: A Journal of Practice & Theory, 2011 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=63694473&site=ehost-live
[24]
‘Does Recent Academic Research Support Changes to Audit Reporting Standards?’, Accounting Horizons, 2016 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=115737100&site=ehost-live
[25]
‘Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report b...’, Accounting Horizons, 2011 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71100625&site=ehost-live
[26]
‘ISA 570 Going Concern’. [Online]. Available: https://www.frc.org.uk/getattachment/8eab510c-17a7-4ac5-a91a-fc590bb3d7dd/ISA-(UK)-570-Revised-June-2016_final.pdf
[27]
‘ISA 700: Forming an opinion and reporting on financial statements’. [Online]. Available: https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700_Revised-June-2016_final.pdf
[28]
‘Transformation Underway, M&S Annual Report 2018’. [Online]. Available: https://corporate.marksandspencer.com/annual-report-2018/mands_annualreport_2018.pdf
[29]
‘Redcentric Report & Accounts 2017’. [Online]. Available: https://www.redcentricplc.com/media/3087/ra_2017_combined_web.pdf
[30]
‘Handbook of the Code of Ethics for Professional Accountants’. [Online]. Available: https://www.ethicsboard.org/system/files/publications/files/2016-IESBA-Handbook.pdf
[31]
‘Why good accountants do bad audits’. [Online]. Available: https://www.andrew.cmu.edu/user/gl20/GeorgeLoewenstein/Papers_files/pdf/WhyGoodAccountants.pdf
[32]
M. H. Bazerman and D. Moore, ‘Is it time for auditor independence yet?’, Accounting, Organizations and Society, vol. 36, no. 4–5, pp. 310–312, May 2011, doi: 10.1016/j.aos.2011.07.004.
[33]
B. Porter, C. Ó. hÓgartaigh, and R. Baskerville, ‘Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008’, International Journal of Auditing, vol. 16, no. 3, pp. 215–247, Nov. 2012, doi: 10.1111/j.1099-1123.2011.00444.x.
[34]
B. Porter, C. Ó hÓgartaigh, and R. Baskerville, ‘Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008’, International Journal of Auditing, vol. 16, no. 2, pp. 101–129, Jul. 2012, doi: 10.1111/j.1099-1123.2011.00443.x.
[35]
K. Ruhnke and M. Schmidt, ‘The audit expectation gap: existence, causes, and the impact of changes’, Accounting and Business Research, vol. 44, no. 5, pp. 572–601, Sep. 2014, doi: 10.1080/00014788.2014.929519.
[36]
‘Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Barg...’, Accounting Horizons, 2005 [Online]. Available: http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=17268583&site=ehost-live
[37]
S. Abidin, V. Beattie, and A. Goodacre, ‘Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003’, The British Accounting Review, vol. 42, no. 3, pp. 187–206, Sep. 2010, doi: 10.1016/j.bar.2010.04.002.
[38]
‘Developments in Audit’. [Online]. Available: https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf
[39]
CMA, ‘Statutory audit services market study: update paper’. 2018 [Online]. Available: https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf
[40]
B. E. Christensen, S. M. Glover, T. C. Omer, and M. K. Shelley, ‘Understanding Audit Quality: Insights from Audit Professionals and Investors’, Contemporary Accounting Research, vol. 33, no. 4, pp. 1648–1684, Dec. 2016, doi: 10.1111/1911-3846.12212.
[41]
V. Beattie, S. Fearnley, and T. Hines, ‘Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment’, Accounting and Business Research, vol. 43, no. 1, pp. 56–81, Feb. 2013, doi: 10.1080/00014788.2012.703079.
[42]
‘PCAOB Quality Control Inspection Reports and Auditor Reputation.’, Auditing: A Journal of Practice & Theory, 2014 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=97384389&site=ehost-live
[43]
‘Conventions of Audit Quality: The Perspective of Public and Private Company...’, Auditing: A Journal of Practice & Theory, 2018 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=129897356&site=ehost-live
[44]
‘Developments in Audit 2018’. [Online]. Available: https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf
[45]
‘Financial Reporting Council Audit Firm Reports’. [Online]. Available: https://www.frc.org.uk/auditors/audit-quality-review/audit-firm-specific-reports
[46]
‘Letter to Greg Clark MP re Independent Review of the Financial Reporting Council’. [Online]. Available: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/765547/auditor-appointment-letter-to-greg-clark-december-2018.pdf
[47]
‘Independent Review of the Financial Reporting Council’. [Online]. Available: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/767387/frc-independent-review-final-report.pdf
[48]
CMA, ‘Statutory audit services market study: update paper’. 2018 [Online]. Available: https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf
[49]
H. Brown-Liburd, H. Issa, and D. Lombardi, ‘Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions’, Accounting Horizons, vol. 29, no. 2, pp. 451–468, Jun. 2015 [Online]. Available: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live